When exemption from whole of tax collected on goods and/or services has been granted unconditionally, can taxable person pay tax?

When exemption from whole of tax collected on goods and/or services has been granted unconditionally, can taxable person pay tax?
Question 17
Bill
Levy of and Exemption from Tax
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. When exemption from whole of tax collected on goods and/or services has been granted unconditionally, can taxable person pay tax?
Ans. No, the taxable person providing such goods or services shall not collect the tax on such goods or services.

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